https://www.taxtmi.com/caselaws?id=41502 An exemption notification for mixed fertilisers was construed strictly: relief applied only to mixtures made from two or more fertilisers on which duty had already been paid, and not to products manufactured with additional inputs such as acids or gases. On that basis, the product did not qualify for exemption. Commission paid to selling agents under an agency arrangement was treated as remuneration for services in securing and executing orders, not as a discount allowed to buyers at removal; it was therefore not deductible as trade discount in assessing excise value. The challenge to the excise assessments failed on both issues. en-us Fri, 17 Aug 1984 00:00:00 +0530 Thu, 31 Jul 2014 19:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41502 An exemption notification for mixed fertilisers was construed strictly: relief applied only to mixtures made from two or more fertilisers on which duty had already been paid, and not to products manufactured with additional inputs such as acids or gases. On that basis, the product did not qualify for exemption. Commission paid to selling agents under an agency arrangement was treated as remuneration for services in securing and executing orders, not as a discount allowed to buyers at removal; it was therefore not deductible as trade discount in assessing excise value. The challenge to the excise assessments failed on both issues. Case-Laws Central Excise Fri, 17 Aug 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41502